Itxa/3818/2009 Of The Commissioner Of Income Tax -3 ,Mumbai v. M/S Gaylord Investments And Trading Co. Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1505 OF 2008 WITH INCOME TAX APPEAL (L.) NO.205 OF 2008 The Commissioner of Income Tax - 3,.Mumbai...AppellantV/s.Gaylord Investment & Trading Co. Ltd....Respondent Mr.Vimal Gupta, Advocate, for the Appellant.Mr.J.D. Mistry with Mr.Raj Darak, Advocates, for theRespondent. P.C. : .Heard the learned Counsel for the Appellantand for the Respondent. 2.By this Notice of Motion, the appellant isseeking condonation of delay of 1247 days in filing theAppeal. Perused the affidavit-in-support of the Noticeof Motion. The Appeal is against the ITAT’s orderdated 29th September, 2003. The Chief CIT had grantedapproval for filing the Appeal on 25th March, 2004,however it took nearly 3 years to get the Memo ofAppeal drafted. The Memo of Appeal was drafted on 15thJanuary, 2007. Finally, the Appeal came to be lodged on 28th January, 2008 on the ground of shortage ofCourt fee stamps. 3.We are not satisfied with the reasons givenfor delay in filing the Appeal. The reasons given fordelay that of getting the Appeal Memo prepared,non-availability of Court fee stamps and other reasonsbeyond the control of the Appellant’s office includingthe administrative difficulties etc. does not appearto be justifiable. No sufficient cause is made out forcondonation of delay. Hence Notice of Motion standsdismissed. 4.In view of dismissal of the Notice of Motion,Income Tax Appeal (L.) No.205 of 2008 also standsdismissed. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]